Last night, GM Steve Phillips said he and his Dodger counterpart Kevin Malone see Sheffield’s trade value so differently that the Mets are no longer pursing the disgruntled, but talented left fielder.

Just as when Phillips pulled out of the Alex Rodriguez Sweepstakes, the GM didn’t sound as if he were posturing. He did leave a tiny crack for the Mets to re-enter talks if Malone dramatically changes his stance, but this is highly unlikely.

“There has probably been the opposite of progress,” Phillips said of the process. “At this point, I’d say it is highly unlikely that any sort of deal gets done. We have philosophical differences on the value of the deal. The disparity between our views is such there is not a deal that is going to get done. I don’t anticipate continuing the daily dialogue.”

Just as in the A-Rod Sweepstakes, the opportunity for the Braves to strike appears great. The Braves squandered their chance with Rodriguez, but they are intensifying their interest in Sheffield and are considering upping their offer to include John Rocker along with Brian Jordan or B.J. Surhoff, sources said.

This could lead to a three-team deal with the Royals – a possible third dance partner. Phillips eliminated the idea of a three-team. But a team like the Reds would like Jay Payton and top prospect Alex Escobar to complete a deal. The Mets are unwilling to give up both.

Last night, as he stood outside the Mets’ dugout at Ft. Lauderdale Stadium, Phillips didn’t use the term “24-plus-one,” but it is apparent this type of thinking came into his decision.

Phillips worried that the usually disgruntled Sheffield, too, would eventually hold the Mets hostage. He factored this in when he talked trade parameters with Malone.

“The risk is obvious,” Phillips said. “The risk is we end up in the same position as the Dodgers are in.”

Phillips made a proposal Wednesday, knowing there was no chance Malone would agree to the deal. One of the biggest drawbacks in the deal was Phillips wanted Malone to take some salary off his hands, meaning Rich Rodriguez, Dennis Cook or Darryl Hamilton. The Mets felt they needed this to happen to alleviate some of the Sheffield risk factor.

This is most likely why Malone said he thought Phillips was trying to take advantage of him. When Phillips made his offer, he said, Malone responded, “You’re right. It is not something we would want to do.”

Although early in the process, the Mets would’ve been willing to give up Payton in a trade, Phillips grew more hesitant each time Sheffield opened his mouth. If Malone had struck early, Sheffield could be a Met and Payton along with a top prospect could be in Vero with the Dodgers.

Early in the process, Todd Zeile pointed out that Sheffield could stir things up in the Shea clubhouse. However, most veterans – Zeile, included, in some of his comments later – felt Sheffield would be fine with the Mets. Zeile, though, wasn’t disappointed in the news.

“It is not necessarily a bad thing,” Zeile said after being informed of Phillips’ decision. “I was fairly candid in the beginning. I knew there were two sides to that coin. I thought we really had to weigh the potential positives against the potential negatives and I don’t think anyone was really considering what we would have to give up.

“The possibility that he comes over here and persists the same way he was in Los Angeles. He still is disgruntled. He still is unhappy. He makes his trade-ability even more of an issue. . . . I’m OK with Jay staying on this team.”

Manager Bobby Valentine didn’t have much reaction to the Mets being out of the race for Sheffield and he disagreed with chemistry’s role in the Mets’ achievements.

“The most overrated thing in anything I hear about is chemistry,” Valentine said. “These guys are going to be good guys no matter what happens.”

If you still don’t believe the Mets are out of it, then read Phillips’ response. Are you letting us know you are out of it?

“Yeah, in effect,” Phillips said. “I don’t see any reason to continue our discussions unless there is some dramatic change. I’m sure I’ll talk to Kevin throughout the spring, but it’s not going to be a daily update or discussion of pursuit of this. I think we both understand each other’s position. Both of us agree that there is not much of a foundation to go forward on and I think we’ll shift our focus so guys will not have to answer questions and look over their shoulders about it.”